[proofplan]
We prove both adjunctions by writing down the hom-set bijections explicitly and verifying that the formulas are well-defined, linear, inverse to each other, and natural. For extension of scalars, the map is evaluation on pure tensors of the form $1_S \otimes m$. For coextension of scalars, the map is evaluation at $1_S$, and the inverse sends an $R$-[linear map](/page/Linear%20Map) $g:\varphi^*N \to M$ to the $S$-linear map $n \mapsto (s \mapsto g(sn))$.
[/proofplan]
[step:Make the extension of scalars module structure explicit]
Regard $S$ as an $(S,R)$-bimodule by left multiplication on $S$ and by the right $R$-action
\begin{align*}
s \cdot r := s\varphi(r)
\end{align*}
for $s \in S$ and $r \in R$. For a left $R$-module $M$, the [tensor product](/page/Tensor%20Product) $S \otimes_R M$ is therefore defined, and it becomes a left $S$-module by
\begin{align*}
a \cdot (s \otimes m) := as \otimes m
\end{align*}
for $a,s \in S$ and $m \in M$.
This action is well-defined because it respects the tensor relation:
\begin{align*}
a \cdot ((s\varphi(r)) \otimes m)
&= as\varphi(r) \otimes m \\
&= as \otimes rm \\
&= a \cdot (s \otimes rm).
\end{align*}
Thus the functor
\begin{align*}
S \otimes_R - : R\operatorname{-Mod} \to S\operatorname{-Mod}
\end{align*}
is well-defined on objects, and on morphisms it sends an $R$-linear map $u:M \to M'$ to the $S$-linear map
\begin{align*}
S \otimes_R u: S \otimes_R M &\to S \otimes_R M' \\
s \otimes m &\mapsto s \otimes u(m).
\end{align*}
[/step]
[step:Construct the extension of scalars adjunction]
Let $M$ be a left $R$-module and let $N$ be a left $S$-module. Define
\begin{align*}
\Phi_{M,N}: \operatorname{Hom}_S(S \otimes_R M,N) &\to \operatorname{Hom}_R(M,\varphi^*N) \\
F &\mapsto \bigl(m \mapsto F(1_S \otimes m)\bigr).
\end{align*}
If $F:S \otimes_R M \to N$ is $S$-linear, then $\Phi_{M,N}(F)$ is $R$-linear because, for $r \in R$ and $m \in M$,
\begin{align*}
\Phi_{M,N}(F)(rm)
&= F(1_S \otimes rm) \\
&= F(\varphi(r) \otimes m) \\
&= \varphi(r)F(1_S \otimes m) \\
&= r \cdot \Phi_{M,N}(F)(m)
\end{align*}
in the restricted $R$-module $\varphi^*N$.
Conversely, define
\begin{align*}
\Psi_{M,N}: \operatorname{Hom}_R(M,\varphi^*N) &\to \operatorname{Hom}_S(S \otimes_R M,N)
\end{align*}
as follows. For an $R$-linear map $g:M \to \varphi^*N$, let $\Psi_{M,N}(g)$ be the map induced by the $R$-balanced function
\begin{align*}
B_g:S \times M &\to N \\
(s,m) &\mapsto s g(m).
\end{align*}
The function $B_g$ is balanced because, for $s \in S$, $r \in R$, and $m \in M$,
\begin{align*}
B_g(s\varphi(r),m)
&= s\varphi(r)g(m) \\
&= s g(rm) \\
&= B_g(s,rm).
\end{align*}
Thus there is a unique group homomorphism
\begin{align*}
\Psi_{M,N}(g): S \otimes_R M &\to N \\
s \otimes m &\mapsto s g(m).
\end{align*}
It is $S$-linear because, for $a,s \in S$ and $m \in M$,
\begin{align*}
\Psi_{M,N}(g)(a \cdot (s \otimes m))
&= \Psi_{M,N}(g)(as \otimes m) \\
&= asg(m) \\
&= a \cdot \Psi_{M,N}(g)(s \otimes m).
\end{align*}
Finally, the two maps are inverse. If $F:S \otimes_R M \to N$ is $S$-linear, then for $s \in S$ and $m \in M$,
\begin{align*}
\Psi_{M,N}(\Phi_{M,N}(F))(s \otimes m)
&= s\Phi_{M,N}(F)(m) \\
&= sF(1_S \otimes m) \\
&= F(s \otimes m).
\end{align*}
If $g:M \to \varphi^*N$ is $R$-linear, then for $m \in M$,
\begin{align*}
\Phi_{M,N}(\Psi_{M,N}(g))(m)
&= \Psi_{M,N}(g)(1_S \otimes m) \\
&= g(m).
\end{align*}
Hence
\begin{align*}
\operatorname{Hom}_S(S \otimes_R M,N) \cong \operatorname{Hom}_R(M,\varphi^*N).
\end{align*}
[guided]
We want to prove that $S \otimes_R -$ is left adjoint to restriction of scalars. The universal property should say that giving an $S$-linear map out of $S \otimes_R M$ is the same as giving an $R$-linear map out of $M$.
Let $M$ be a left $R$-module and let $N$ be a left $S$-module. Define
\begin{align*}
\Phi_{M,N}: \operatorname{Hom}_S(S \otimes_R M,N) &\to \operatorname{Hom}_R(M,\varphi^*N) \\
F &\mapsto \bigl(m \mapsto F(1_S \otimes m)\bigr).
\end{align*}
The only point needing verification is $R$-linearity. For $r \in R$ and $m \in M$, the tensor relation gives
\begin{align*}
1_S \otimes rm = \varphi(r) \otimes m.
\end{align*}
Therefore, using $S$-linearity of $F$,
\begin{align*}
\Phi_{M,N}(F)(rm)
&= F(1_S \otimes rm) \\
&= F(\varphi(r) \otimes m) \\
&= \varphi(r)F(1_S \otimes m) \\
&= r \cdot \Phi_{M,N}(F)(m),
\end{align*}
where the last equality is precisely the restricted $R$-module structure on $\varphi^*N$.
Now start with an $R$-linear map $g:M \to \varphi^*N$. We define an $S$-linear map on the tensor product by the expected formula
\begin{align*}
s \otimes m \mapsto s g(m).
\end{align*}
To justify that this descends to the tensor product, define
\begin{align*}
B_g:S \times M &\to N \\
(s,m) &\mapsto s g(m).
\end{align*}
For $s \in S$, $r \in R$, and $m \in M$,
\begin{align*}
B_g(s\varphi(r),m)
&= s\varphi(r)g(m) \\
&= s g(rm) \\
&= B_g(s,rm),
\end{align*}
where the middle equality uses $R$-linearity of $g$ after restricting scalars on $N$. Hence $B_g$ is $R$-balanced and induces a unique map
\begin{align*}
\Psi_{M,N}(g): S \otimes_R M &\to N \\
s \otimes m &\mapsto s g(m).
\end{align*}
It is $S$-linear because multiplying the tensor by $a \in S$ on the left gives
\begin{align*}
\Psi_{M,N}(g)(a \cdot (s \otimes m))
&= \Psi_{M,N}(g)(as \otimes m) \\
&= asg(m) \\
&= a \cdot \Psi_{M,N}(g)(s \otimes m).
\end{align*}
The formulas are inverse to each other. For $F:S \otimes_R M \to N$ and a pure tensor $s \otimes m$,
\begin{align*}
\Psi_{M,N}(\Phi_{M,N}(F))(s \otimes m)
&= s\Phi_{M,N}(F)(m) \\
&= sF(1_S \otimes m) \\
&= F(s \otimes m),
\end{align*}
and pure tensors generate $S \otimes_R M$ as an abelian group. Conversely, for $g:M \to \varphi^*N$,
\begin{align*}
\Phi_{M,N}(\Psi_{M,N}(g))(m)
&= \Psi_{M,N}(g)(1_S \otimes m) \\
&= g(m).
\end{align*}
So the hom-sets are naturally bijective.
[/guided]
[/step]
[step:Make the coextension of scalars module structure explicit]
For a left $R$-module $M$, regard $S$ as a left $R$-module by
\begin{align*}
r \cdot s := \varphi(r)s
\end{align*}
for $r \in R$ and $s \in S$. Define a left $S$-module structure on $\operatorname{Hom}_R(S,M)$ by
\begin{align*}
(s \cdot f)(t) := f(ts)
\end{align*}
for $s,t \in S$ and $f \in \operatorname{Hom}_R(S,M)$.
First, $s \cdot f$ is $R$-linear. For $r \in R$ and $t \in S$,
\begin{align*}
(s \cdot f)(\varphi(r)t)
&= f(\varphi(r)ts) \\
&= r f(ts) \\
&= r(s \cdot f)(t).
\end{align*}
Second, the assignment is a left $S$-action. For $s_1,s_2,t \in S$ and $f \in \operatorname{Hom}_R(S,M)$,
\begin{align*}
(s_1 \cdot (s_2 \cdot f))(t)
&= (s_2 \cdot f)(ts_1) \\
&= f(ts_1s_2) \\
&= ((s_1s_2)\cdot f)(t),
\end{align*}
and
\begin{align*}
(1_S \cdot f)(t) = f(t1_S)=f(t).
\end{align*}
Thus
\begin{align*}
\operatorname{Hom}_R(S,-): R\operatorname{-Mod} \to S\operatorname{-Mod}
\end{align*}
is well-defined on objects, and on morphisms it sends an $R$-linear map $u:M \to M'$ to
\begin{align*}
\operatorname{Hom}_R(S,u): \operatorname{Hom}_R(S,M) &\to \operatorname{Hom}_R(S,M') \\
f &\mapsto u \circ f.
\end{align*}
This map is $S$-linear because, for $s,t \in S$,
\begin{align*}
\operatorname{Hom}_R(S,u)(s \cdot f)(t)
&= u(f(ts)) \\
&= (s \cdot (u \circ f))(t).
\end{align*}
[/step]
[step:Construct the coextension of scalars adjunction]
Let $N$ be a left $S$-module and let $M$ be a left $R$-module. Define
\begin{align*}
A_{N,M}: \operatorname{Hom}_S(N,\operatorname{Hom}_R(S,M)) &\to \operatorname{Hom}_R(\varphi^*N,M) \\
F &\mapsto \bigl(n \mapsto F(n)(1_S)\bigr).
\end{align*}
If $F:N \to \operatorname{Hom}_R(S,M)$ is $S$-linear, then $A_{N,M}(F)$ is $R$-linear because, for $r \in R$ and $n \in N$,
\begin{align*}
A_{N,M}(F)(rn)
&= F(\varphi(r)n)(1_S) \\
&= (\varphi(r) \cdot F(n))(1_S) \\
&= F(n)(1_S\varphi(r)) \\
&= F(n)(\varphi(r)) \\
&= rF(n)(1_S) \\
&= rA_{N,M}(F)(n).
\end{align*}
Conversely, define
\begin{align*}
B_{N,M}: \operatorname{Hom}_R(\varphi^*N,M) &\to \operatorname{Hom}_S(N,\operatorname{Hom}_R(S,M))
\end{align*}
as follows. For an $R$-linear map $g:\varphi^*N \to M$, define
\begin{align*}
B_{N,M}(g):N &\to \operatorname{Hom}_R(S,M)
\end{align*}
by requiring that, for $n \in N$,
\begin{align*}
B_{N,M}(g)(n):S &\to M \\
t &\mapsto g(tn).
\end{align*}
For fixed $n \in N$, this map is $R$-linear because, for $r \in R$ and $t \in S$,
\begin{align*}
B_{N,M}(g)(n)(\varphi(r)t)
&= g(\varphi(r)tn) \\
&= r g(tn) \\
&= rB_{N,M}(g)(n)(t).
\end{align*}
The map $B_{N,M}(g)$ is $S$-linear because, for $s,t \in S$ and $n \in N$,
\begin{align*}
B_{N,M}(g)(sn)(t)
&= g(t(sn)) \\
&= g((ts)n) \\
&= B_{N,M}(g)(n)(ts) \\
&= (s \cdot B_{N,M}(g)(n))(t).
\end{align*}
Finally, the two maps are inverse. If $F:N \to \operatorname{Hom}_R(S,M)$ is $S$-linear, then for $n \in N$ and $t \in S$,
\begin{align*}
B_{N,M}(A_{N,M}(F))(n)(t)
&= A_{N,M}(F)(tn) \\
&= F(tn)(1_S) \\
&= (t \cdot F(n))(1_S) \\
&= F(n)(1_St) \\
&= F(n)(t).
\end{align*}
If $g:\varphi^*N \to M$ is $R$-linear, then for $n \in N$,
\begin{align*}
A_{N,M}(B_{N,M}(g))(n)
&= B_{N,M}(g)(n)(1_S) \\
&= g(1_S n) \\
&= g(n).
\end{align*}
Hence
\begin{align*}
\operatorname{Hom}_S(N,\operatorname{Hom}_R(S,M)) \cong \operatorname{Hom}_R(\varphi^*N,M).
\end{align*}
[guided]
The right adjoint is built from the idea that an $S$-linear map into $\operatorname{Hom}_R(S,M)$ is determined by what its associated functions do at $1_S$.
Let $N$ be a left $S$-module and let $M$ be a left $R$-module. Define
\begin{align*}
A_{N,M}: \operatorname{Hom}_S(N,\operatorname{Hom}_R(S,M)) &\to \operatorname{Hom}_R(\varphi^*N,M) \\
F &\mapsto \bigl(n \mapsto F(n)(1_S)\bigr).
\end{align*}
We verify $R$-linearity. For $r \in R$ and $n \in N$, the restricted $R$-action on $N$ is $rn=\varphi(r)n$. Thus
\begin{align*}
A_{N,M}(F)(rn)
&= F(\varphi(r)n)(1_S) \\
&= (\varphi(r) \cdot F(n))(1_S) \\
&= F(n)(1_S\varphi(r)) \\
&= F(n)(\varphi(r)) \\
&= rF(n)(1_S) \\
&= rA_{N,M}(F)(n).
\end{align*}
The key point is that $F(n):S \to M$ is $R$-linear, and $S$ is viewed as a left $R$-module through $\varphi$.
Now start with an $R$-linear map $g:\varphi^*N \to M$. Define
\begin{align*}
B_{N,M}(g):N &\to \operatorname{Hom}_R(S,M)
\end{align*}
by setting, for $n \in N$,
\begin{align*}
B_{N,M}(g)(n):S &\to M \\
t &\mapsto g(tn).
\end{align*}
For this to be meaningful, we first check that $B_{N,M}(g)(n)$ is $R$-linear as a map from $S$ to $M$. For $r \in R$ and $t \in S$,
\begin{align*}
B_{N,M}(g)(n)(\varphi(r)t)
&= g(\varphi(r)tn) \\
&= r g(tn) \\
&= rB_{N,M}(g)(n)(t).
\end{align*}
So $B_{N,M}(g)(n)$ lies in $\operatorname{Hom}_R(S,M)$.
Next we check $S$-linearity of $B_{N,M}(g)$. For $s,t \in S$ and $n \in N$,
\begin{align*}
B_{N,M}(g)(sn)(t)
&= g(t(sn)) \\
&= g((ts)n) \\
&= B_{N,M}(g)(n)(ts) \\
&= (s \cdot B_{N,M}(g)(n))(t).
\end{align*}
Since this equality holds for every $t \in S$, it proves
\begin{align*}
B_{N,M}(g)(sn)=s \cdot B_{N,M}(g)(n).
\end{align*}
Finally, we prove that evaluation at $1_S$ and the construction $n \mapsto (t \mapsto g(tn))$ undo each other. Starting with $F:N \to \operatorname{Hom}_R(S,M)$, for $n \in N$ and $t \in S$,
\begin{align*}
B_{N,M}(A_{N,M}(F))(n)(t)
&= A_{N,M}(F)(tn) \\
&= F(tn)(1_S) \\
&= (t \cdot F(n))(1_S) \\
&= F(n)(1_St) \\
&= F(n)(t).
\end{align*}
Starting with $g:\varphi^*N \to M$, for $n \in N$,
\begin{align*}
A_{N,M}(B_{N,M}(g))(n)
&= B_{N,M}(g)(n)(1_S) \\
&= g(1_Sn) \\
&= g(n).
\end{align*}
Thus the second natural bijection is established.
[/guided]
[/step]
[step:Verify naturality and conclude the two adjunctions]
The constructions above are natural in all module variables because they are defined by precomposition, postcomposition, tensoring morphisms, and evaluation at $1_S$.
For the left adjunction, if $u:M' \to M$ is $R$-linear, $v:N \to N'$ is $S$-linear, and $F:S \otimes_R M \to N$ is $S$-linear, then both naturality composites send $m' \in M'$ to
\begin{align*}
vF(1_S \otimes u(m')).
\end{align*}
For the right adjunction, if $v:N' \to N$ is $S$-linear, $u:M \to M'$ is $R$-linear, and $F:N \to \operatorname{Hom}_R(S,M)$ is $S$-linear, then both naturality composites send $n' \in N'$ to
\begin{align*}
u(F(v(n'))(1_S)).
\end{align*}
Therefore the bijections are natural. Hence $S \otimes_R -$ is left adjoint to $\varphi^*$, and $\operatorname{Hom}_R(S,-)$ is right adjoint to $\varphi^*$.
[/step]